¿Puede la inspección tributaria revisar lo ya resuelto?

El Tribunal Supremo ratifica la imposibilidad de una nueva regularización sobre elementos ya comprobados en una actuación limitada de inspección tributaria.

Límites del artículo 140 de la LGT: ¿puede la inspección tributaria revisar lo ya resuelto?

La sentencia del Tribunal Supremo n.º 270/2025, de 12 de marzo reitera el criterio ya consolidado de que no cabe efectuar una nueva regularización sobre aspectos que ya fueron objeto de una comprobación limitada conforme al artículo 140 de la Ley General Tributaria (LGT), incluso cuando con posterioridad, en el marco de un procedimiento de inspección, se detecte una contradicción con lo resuelto previamente mediante una liquidación firme.

Artículo 140 LGT. Efectos de la regularización practicada en el procedimiento de comprobación limitada.
1. Dictada resolución en un procedimiento de comprobación limitada, la Administración tributaria no podrá efectuar una nueva regularización en relación con el objeto comprobado al que se refiere el párrafo a) del apartado 2 del artículo anterior salvo que en un procedimiento de comprobación limitada o inspección posterior se descubran nuevos hechos o circunstancias que resulten de actuaciones distintas de las realizadas y especificadas en dicha resolución. […]

El caso examina si esa liquidación firme y previa, alcanzada en una comprobación limitada, puede ser revisada por una inspección posterior cuando esta detecte errores o incongruencias, sin que hayan mediado nuevos hechos o circunstancias.

Efecto preclusivo de la comprobación limitada: contenido y alcance

El artículo 140 de la LGT establece con claridad que la Administración no podrá realizar una nueva regularización sobre el objeto comprobado, salvo que afloren nuevos hechos o circunstancias, y que estos provengan de actuaciones distintas a las ya ejecutadas y recogidas expresamente en la resolución que cierra la comprobación limitada.

No obstante, ni la LGT ni el Reglamento General de las Actuaciones y los Procedimientos de Gestión e Inspección Tributaria (RGAT) definen con precisión qué debe entenderse por «nuevos hechos» o «actuaciones distintas», lo que ha obligado a los tribunales a precisar estos conceptos jurisprudencialmente.

Doctrina reiterada por el TS: garantía para la seguridad jurídica

La Sala remite a su sentencia n.º 1936/2024, de 9 de diciembre, en la que se interpretó que el artículo 140 de la LGT, junto con el artículo 139.2.a) del mismo texto legal, establece un efecto preclusivo firme: una vez dictada resolución en una comprobación limitada, no puede reabrirse el objeto ya revisado salvo que concurran elementos nuevos y ajenos a los ya contemplados.

La resolución administrativa que pone fin a una comprobación limitada debe especificar los elementos tributarios, el ámbito temporal y el objeto concreto de la revisión. Así, la apertura de un nuevo procedimiento inspector no habilita por sí sola una nueva regularización, si esta no se basa en hechos distintos a los previamente valorados.

El caso concreto: ausencia de nuevos hechos que legitimen la revisión

En el supuesto enjuiciado, el Tribunal concluye que la Administración no acreditó que la nueva liquidación derivada de la inspección se sustentara en hechos o circunstancias diferentes a los ya contemplados en la comprobación limitada. Por tanto, no resulta ajustado a derecho que se pretenda dejar sin efecto una resolución firme simplemente por el inicio de una inspección posterior.

Como indica el fallo, aceptar esta posibilidad supondría que cualquier actuación administrativa posterior podría revocar decisiones anteriores firmes, lo cual atentaría contra el principio de seguridad jurídica del contribuyente, pilar esencial del ordenamiento tributario.

Criterio interpretativo consolidado

El Tribunal Supremo establece como criterio interpretativo que los efectos preclusivos derivados del artículo 140 de la LGT subsisten incluso cuando, en un procedimiento de inspección posterior, se advierta que la liquidación firme previa contiene errores o contradicciones. La única vía para una nueva regularización sería la aparición de hechos nuevos que no hayan sido objeto de análisis en el procedimiento anterior.

Consulta o descarga la sentencia aquí

Haz clic aquí para descargar la sentencia reseñada en este artículo.

En resumen…

Esta sentencia reafirma la vigencia del principio de intangibilidad de las resoluciones firmes dictadas en procedimientos de comprobación limitada, reforzando la protección del contribuyente frente a eventuales revisiones abusivas por parte de la Administración. La actuación administrativa debe respetar los efectos jurídicos plenos de los actos firmes, salvo que se pruebe la existencia de nuevos elementos descubiertos mediante actuaciones no coincidentes con las anteriores.

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